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SIKKA PORTS & TERMINALS LIMITED.
(Appellate Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

RAJEEV TOPNO
B.V. SIVA NAGA KUMARI
Pet. Counsel
V. G. Iyengar
Res. Counsel
Abhishek Deodhar

Petitioner / Applicant

SIKKA PORTS & TERMINALS LIMITED.
Respondent NA
Court

AAAR (Appellate Authority for Advance Ruling)

State

Gujrat

Date Dec 30, 2024
Order No.

GUJ/GAAAR/APPEAL/2024/05 (In Application No. Advance Ruling/SGST&CGST/2021/AR/29)

Citation

2024(12) TAXREPLY 12167
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ORDER

At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and ‘GGST Act, 2017’) are pari materia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act, 2017 would also mean reference to the corresponding similar provisions in the GGST Act, 2017. 2. The present appeal is filed under section 100 of the CGST Act, 2017 and the GGST Act, 2017 by the Assistant Commissioner, Central GST & Excise, Division I, Jamnagar, Rajkot CGST Commissionerate, [hereinafter referred to as ‘appellant’] against the Advance Ruling No. Guj/GAAR/R/57/2021 dated 29.10.2021, passed by the Gujarat Authority for Advance Ruling [GAAR]. 3. The facts briefly le....

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